{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1150",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 22nd October 2020\nLaid before the House of Commons 26th October 2020\nComing into force 6th April 2021\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 684(1), (2) and 688AA of the Income Tax (Earnings and Pensions) Act 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 684 was amended by paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) with the effect that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations. Further relevant amendments were also made by section 145(1) and (2) of the Finance Act 2003 (c. 14), paragraph 117 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), paragraphs 2, 3(1), 3(2) and 7 of Schedule 58 to the Finance Act 2009 (c. 10) and section 225(1) and (2) of the Finance Act 2012 (c. 14). Section 688AA was inserted by paragraph 19 of Schedule 1 to the Finance Act 2020 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1150/introduction",
    "retrieved_at": "2026-10-28T22:24:09.200550+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}